To which of the following items does IAS 41 Agriculture apply?

(i)     A change in the fair value of a herd of farm animals relating to the unit price of the animals
(ii)    Logs held in a wood yard
(iii)   Farm land which is used for growing vegetables
(iv)   The cost of developing a new type of crop seed which is resistant to tropical diseases

A     All four
B     (i) only
C     (i) and (ii) only
D     (ii) and (iii) only